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ATXUK
Syllabus A2. Chargeable Gains And Capital Gains Tax Liabilities

Syllabus A2af. Disposals Of Shares And Securities 7 / 9

A2a) The contents of the Paper F6 study guide for chargeable gains for individuals under headings:
- Gains and losses on the disposal of shares and securities

A2f) Gains and losses on the disposal of shares and securities:

i) Extend the explanation of the treatment of rights issues to include the small part disposal rules applicable to rights issues

ii) Define a qualifying corporate bond (QCB), and understand what makes a corporate bond non-qualifying. Understand the capital gains tax implications of the disposal of QCBs in exchange for cash or shares

iii) Apply the rules relating to reorganisations, reconstructions and amalgamations and advise on the most tax efficient options available in given circumstances

iv) Establish the relief for capital losses on shares in unquoted trading companies 

A3c. Computing transfers of value
i) Advise on the principles of valuation
Disposals Of Shares And Securities